2010 Tennessee Code
Title 5 - Counties
Chapter 8 - Receipt and Management of Funds
Part 5 - Accounting System and Reports
5-8-507 - Annual operating budget Publication Budgetary comparison.

5-8-507. Annual operating budget Publication Budgetary comparison.

(a)  Notwithstanding the provisions of any other law to the contrary, the county commission shall cause to be published the proposed annual operating budget, no later than five (5) days after the budget is presented to the governing body, in a newspaper of general circulation, if the newspaper is published daily. If the newspaper of general circulation is published less frequently than daily, then the commission shall cause the proposed annual operating budget to be published in the first edition for which the deadline for publication falls after the budget is presented to the governing body. No county commission shall approve final adoption of such budget until at least ten (10) days after the budget has been so published. A county may also publish the proposed annual operating budget on the county's Internet web site, which shall be accessible to the public, on the day the budget is presented to the governing body in order to give the public notice of the budget.

(b)  The annual operating budget shall contain a budgetary comparison for the following governmental funds:

     (1)  General;

     (2)  Highway/public works;

     (3)  General purpose school fund; and

     (4)  Debt service.

(c)  The budgetary comparison shall include comparisons of the proposed budget with the current year and the prior year. The budgetary comparisons shall be by individual fund and shall summarize revenues by local taxes, state of Tennessee, federal government and other sources. Expenditures shall be summarized by salaries and other costs. The budgetary comparison shall also present beginning and ending fund balances and the number of employee positions.

[Acts 1991, ch. 484, § 4; 1992, ch. 760, § 1; 1996, ch. 732, §§ 1, 2; 2003, ch. 379, § 1.]